An Ordinance to provide for levy of sales tax on the
services rendered or provided in the IslamabadCapitalTerritory

WHEREAS it is expedient to provide for
levy of sales tax on the services rendered or provided in the IslamabadCapitalTerritory and for matters
ancillary thereto or connected therewith;

AND Whereas the president is satisfied
that circumstances exist which render it necessary to take immediate action;

NOW, THEREFORE, in pursuance of the
Proclamation of Emergency of the fourteenth day of October, 1999, and the
Provincial Constitution Order No.1 of 1999, read with the Provincial
Constitution (Amendment) Order No.9 or 1999, and in exercise of all powers
enabling him in that behalf, the President of the Islamic Republic of Pakistan
is pleased to make and promulgate the following Ordinance:---

1. Short title extent and
commencement.__(1) This Ordinance may be called the IslamabadCapitalTerritory
(Tax on Services) Ordinance, 2001.

(2) It extends to the whole of IslamabadCapitalTerritory.

(3) It shall come into force at once.

2. Interpretation. In this Ordinance, unless there is anything repugnant
in the subject or context, the words and expression used but not defined shall
have the same meaning as in the Sales Tax Act, 1990.

3. Scope of tax.__(1) Subject to the provisions of this
Ordinance, there shall be charged, levied and paid a tax known as sales tax at
the rate of fifteen per cent of the value of the taxable services rendered or
provided in the IslamabadCapitalTerritory.

(2) The tax shall be charged and levied
on the services specified in the Schedule to this Ordinance in the same manner
and at the same time, as if it were a sales tax leviable under section 3, 3A or
3AA, as the case may be, of the Sales Tax Act, 1990.

(3) All the provisions of the Sales Tax
Act, 1990 and rules made and notifications, orders and instructions issued
there under shall, mutatis mutandis apply to the collection and payment of tax
under this Ordinance in so far as they relate to,---